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Results: 1-10 of 343

Final regulations released for basis in interests in tax-exempt trusts
  • Steptoe & Johnson LLP
  • USA
  • August 11 2015

Today the IRS released final regulations (TD 9729) that provide rules for determining a taxable beneficiary's basis in a term interest in a


Updated IRS priority guidance plan includes new exempt organizations items
  • Steptoe & Johnson LLP
  • USA
  • August 3 2015

On July 31, the IRS released its updated priority guidance plan for 2015-2016. The priority guidance plan describes projects the IRS intends to work


Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity


Family offices
  • Morrison & Foerster LLP
  • USA
  • July 7 2011

On June 22, 2011, the SEC voted unanimously to adopt Rule 202(a)(11)(G)-1 under the Advisers Act, which provides an exemption from most provisions of the Advisers Act to certain family offices


Will Camp tax plan impact charitable giving and tax-exempt organizations?
  • Baker & Hostetler LLP
  • USA
  • April 11 2014

Editor's Note: The following article was originally published to BakerHostetler's WealthDirector blog. In late February 2014, House Ways and Means


November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4


International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign


Review of income tax deduction rules for charitable gifts
  • Bryan Cave LLP
  • USA
  • January 8 2014

The Chronicle of Philanthropy recently released its list of the Top 10 biggest charitable gifts of 2013 (which is really the Top 15, since 5 gifts


The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers
  • Caplin & Drysdale, Chartered
  • USA
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"


DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with